TaxTMI 
TaxTMI 
2018 (8) TMI 927
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.... referred to as the "Tribunal") in ITA No.467/Agra/2009, Assessment Year (hereinafter referred to as "A.Y.") 1999-2000. 2. While admitting the appeal on 25th November, 2011, the following two questions of law were formulated:- "(A) Whether the Income Tax Appellate Tribunal has erred in law and on the facts of the case in holding that the service of notice dated 28.3.2006 issued under Section 148 of the Act, on the last known address, which the department had collected from the bank, whereas the last known address was available in the return filed by the petitioner, can be treated to be valid service? (B) Whether the proceedings in pursuance to the notice under Section 148 can be initiated without affecting service, whic....
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....h Section 142(1) of the Act dated 23rd November, 2006 requiring the assessee to explain and prove this amount also as the said amount also appeared to be of the same nature. 5. The A.O also issued notice under Section 142(1) of the Act dated 8th November, 2006 to the assessee. In response to the notice, the authorized representative of the assessee appeared and filed reply, challenging service of notice under Section 148 of he Act and also requested for supply of the reasons recorded. The reasons were supplied to the authorized representative on 28th November, 2006. 6. The A.O. completed the assessment by making addition of Rs. 16,22,907.00 plus 1% commission and expenses, totaling to Rs. 17,91,720.00 on account of amount of fictitiou....
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.... the Act proposing therein to add the following deposits in the Bank Account No.10309, Canara Bank (SSI Branch), Sanjay Place Agra as the assessee's undisclosed income: 06.06.1998 Rs. 5,28,183.20 10.06.1998 Rs. 5,15,300.30 29.06.1998 Rs. 5,79,424.00 10. The A.O. also proposed to estimate the assessee's income at Rs. 4,00,000.00 in addition to the above deposits in absence of furnishing return of income. In response thereto, the authorized representative of the assessee filed a letter dated 28th November, 2006 furnishing therewith a copy of the acknowledgment of the return filed in ward 2(2), Agra on 16th November, 2000 declaring therein income of Rs. 1,52,580.00. The assessee also requested that reasons recorded for issu....
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.... are hereby directed as under:- 1. To depute your Inspector to ascertain the identity of the present owner and occupant of 109, North Idgah Colony, Agra from whom the said premises was purchased by him, the date of purchase, the date of taking possession with documentary evidence. The relationship of the owner and/or occupant with Shri Suresh Kumar Sitlani. 2. Furnish mode of service of assessment order, deemed notice, penalty notice etc. on Suresh Kumar Sitlani with evidence as per your record. A report on the above lines should be submitted to this office by 11.10.2007. The case records are returned herewith to be re-sent along with the requisite report." 14. The assessee took the specific plea that he had fi....
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.... 08.11.2006 from ITO-1(1) as case was assigned u/s.120(1) amongst other time barring cases vide orders dated 07.11.2006 of the then Id.Jt. CIT, Range-1, Agra and the case was time barring in the next month itself. Assessment was completed on 05.12.2006 u/s.144. 4. Records shows that notice u/s.142(1) dated 08.11.2006 along with questionnaire was sent on the address 109, North Idgah Colony, Agra and notice severer vide his report dated 11.11.2006 reported that on the address one Shri Batra is living and Shri Suresh Kumar Sheetalani bad shifted somewhere else 2 years ago. On 15.11.2006 inspector reported that Shri Suresh Kumar Sheetalani did not reside at 109, North Idgah Colony and on 20.11.2006 when he came to know that Shri Suresh....
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....h), Sanjay Place, Agra by speed post, which was not received back served or unserved from the assessee's side. The Tribunal held that the notice dated 28th March, 2006 had been sent to the assessee on the address available with the Department through speed post and the notice under Section 148 issued to the assessee by speed post had not been received by the Department unserved, it would be deemed to be valid service and, therefore, the Tribunal set-aside the order passed by the CIT(A) and directed the CIT (A) to adjudicate the case on merit, after hearing the parties. 19. It is important to mention here that CIT(A), after considering the report submitted by the A.O. in response to the directions under Section 250(4) of the Act, had ....